For imported herbs, the compliance risk is not only the HS code but also the scientific name, intended use, product condition and plant quarantine dossier. The same “herbs” description may cover fresh/chilled, dried, cut, powdered, spice, herbal tea, food ingredient or medicinal-use materials, each leading to different HS, duty, food safety, C/O and specialized documents. If handled incorrectly, the shipment may face additional dossier requests, inspection channel changes, loss of C/O preference, DEM/DET, storage costs and delayed production or sales. This article provides an E2E map for pre-ETA review: HS Code, duty, plant quarantine, food safety, customs documents, labelling and customs decision points.

Quick Fact

Item	Quick review content
Product scope	Herbs used as food, spices, herbal tea ingredients or plant-based raw materials; may be fresh/chilled, dried, cut, crushed or powdered.
Reference HS codes	1211.90.91, 1211.90.98, 1211.90.99, 0910.99.90; 0709.99.90 may be reviewed for fresh/chilled culinary herbs.
Reference MFN duty	0% for 1211.90.98; 10% for 1211.90.91; 15% for 0910.99.90; 13% reference for 0709.99.90. Final duty depends on actual HS classification.
VAT	Reference 10% for several 1211 and 0910.99.90 codes shown on lookup portals; raw agricultural product treatment or temporary VAT reduction must be reviewed case by case.
Specialized policy	Usually requires review of plant quarantine, food safety, product self-declaration/import food inspection and Vietnamese labelling.
Sensitive dossier items	Phytosanitary Certificate, COA/test report, original label, composition, scientific name, origin, batch/lot and drying/fumigation/irradiation documents if any.
Category IDs	VI 2766 / EN 2816 / ZH 2818.

Legal note

This article applies to herbs as food/plant-based ingredients. It does not automatically apply to pharmaceutical materials, traditional medicines, health supplements, cosmetics, essential oils, extracts, plant varieties, live plants or CITES goods. Review must be based on catalogue/spec, scientific name, label, COA, packing specification and actual import purpose.

Scope of application

Applicable to

Fresh/chilled herbs used as food or food ingredients.
Dried, cut, crushed or powdered herbs used for tea, spices or production ingredients.
Commercial import, factory raw material, sample/R&D shipments where the product nature is similar.

Not automatically applicable to

Medicinal materials and drug ingredients.
Health supplements or products with disease treatment/prevention claims.
Essential oils, concentrated extracts, flavours, cosmetics, plant varieties, live plants or CITES goods.

Variants called “herbs” may not share the same policy if product form, use, processing level, composition, packaging, label or origin differs. Review based on catalogue, datasheet, specification/model and actual import purpose is required.

Classification & goods identification

A generic “herbs” description may lead to wrong HS classification, plant quarantine, food safety, C/O and labelling. At least five information layers should be separated: commercial name, scientific name, plant part, product condition and intended use.

Criteria to check	Documents to compare	Risk if wrongly described	Suggested description on documents/declaration
Commercial and scientific name	Catalogue, spec sheet, COA, original label, contract	Misclassification between culinary herb, spice, medicinal plant or extract material; wrong HS and policy.	Dried/fresh herb, commercial name, scientific name, cut/crushed/powdered form, food/raw material use.
Product condition	Photos, packing specification, storage temperature, packing list	Fresh/chilled, dried or processed products may fall under different HS headings and food safety treatment.	Example: “Dried lemongrass, cut, for food ingredient, not for pharmaceutical use”.
Processing level	Drying, crushing, mixing, steaming or treatment process	Products mixed with additives/flavouring or deeply processed may move to processed food headings.	State “single botanical ingredient” and “no added sugar/preservative” only when true.
Intended use	PO/contract, declaration dossier, label, marketing material	Health claims, pharmaceutical or cosmetic use may trigger different regulations.	Use “food ingredient/culinary herb/herbal tea ingredient” only if supported by documents.
Packaging and label	Original label, supplementary label, batch/lot, expiry date	Labelling non-compliance and delayed market circulation.	Include product name, net weight, lot, origin and storage condition.

HS Code – Duty – C/O

Herb classification cannot be finalized by name alone. Determine whether the product is a fresh herb, spice, plant material under heading 1211, or processed food product. Each route affects MFN duty, VAT, C/O and specialized inspection.

Reference HS code	Applicable condition	Risk if wrongly applied	Documents to compare
1211.90.91	Certain botanical materials cut, crushed or powdered under heading 1211.	Using this for common food herbs may trigger questions on medicinal use and specialized controls.	Scientific name, form, COA, intended use, label.
1211.90.98	Other plants/parts of plants under heading 1211, in cut, crushed or powdered form.	If the item is actually spice under 0910, duty and food safety handling may change.	Spec, composition, production process, photos, original label.
1211.90.99	Other items under heading 1211 not fitting the above detailed lines.	A generic “herbs” description may trigger requests for scientific name and intended use.	Catalogue, photos, COA, label, intended use statement.
0910.99.90	Other spices such as turmeric, thyme, bay leaves, curry or similar spice products depending on actual goods.	Wrongly shifting between 1211 and 0910 affects duty, C/O and customs description.	Composition, label, spice use, powder/leaf form, COA.
0709.99.90	Fresh/chilled edible herbs or vegetables not dried or processed.	Misdeclaring dried goods as fresh/chilled causes HS, duty and storage-condition issues.	Temperature record, photos, packing list, Phytosanitary Certificate.

Reference duty table by HS code

HS code	Description/condition	Ordinary duty	MFN duty	Reference VAT	C/O/FTA review
1211.90.91	Certain botanical material, cut/crushed/powdered	15% based on 150% of MFN	10%	10%	May be 0% under certain FTAs if C/O and origin rules are valid.
1211.90.98	Other 1211 goods, cut/crushed/powdered	0% if MFN is 0%	0%	10%	C/O may still be required for origin/commercial purposes.
1211.90.99	Other 1211 goods	Check current tariff at declaration time	Check final subheading	Review according to final lookup data	Check FTA schedule by exporting country and C/O form.
0910.99.90	Other spices	22.5% based on 150% of MFN	15%	10%	Preferential rates may apply under ATIGA, ACFTA, AKFTA, AJCEP, VJEPA, EVFTA, UKVFTA, RCEP etc.
0709.99.90	Other fresh/chilled vegetables/herbs	19.5% based on 150% of MFN	13% reference	Review agricultural/VAT treatment case by case	Some FTAs may reduce to 0% if origin conditions are met.

Duty rates are for planning only. At declaration stage, check the current tariff, actual product description and specific C/O. Ordinary duty is referenced as 150% of MFN where no separate rate is specified.

Applicable specialized policy

Goods scenario	Possible policy	Documents to check	Authority/portal if identified	Recommended timing	Risk note
Fresh/dried herbs for food use	Plant quarantine, import food safety, labelling.	Phytosanitary Certificate, invoice, packing list, B/L/AWB, COA/test report, labels.	Plant quarantine authority; National Single Window where applicable.	Before ETA, ideally at booking stage.	Missing certificate or incorrect scientific name may block quarantine clearance.
Powdered/crushed herbs for tea/spice use	Food safety/self-declaration/import inspection; plant quarantine if applicable.	COA, microbiology/heavy metal/mycotoxin test items, label, composition.	Relevant food safety authority/NSW where applicable.	Before shipment arrival.	Powdered goods are often questioned for additives, irradiation or treatment method.
Herbs with health/medicinal claims	May trigger pharmaceutical, health supplement or other specialized controls.	Label, claims, composition, product registration/declaration dossier.	Relevant competent authority by intended use.	Before placing the order.	Do not treat as ordinary food if label/claim shows therapeutic use.
Samples/R&D goods	Commercial dossier may differ, but quarantine/food safety may still apply.	Sample invoice, purpose statement, quantity, technical file.	Customs and specialized agencies.	Before ETA.	Do not assume samples are exempt from specialized control.
EPE/FDI/factory import	Customs, warehouse control, production use and food safety if entering food chain.	Contract, BOM, production process, import purpose.	Customs and specialized agencies.	Planning stage.	Wrong import purpose may affect tax and post-clearance review.

Legal documents to review

Document group	Document name/number	Issuing body	Effective date	Role	Key points	Review note
Law	Law on Plant Protection and Quarantine 41/2013/QH13	National Assembly	Effective 01/01/2015	Legal framework for plant quarantine.	Plant quarantine objects, certificates and treatment requirements.	Compare with actual goods and quarantine list.
Circular	Circular 33/2014/TT-BNNPTNT, as amended	MARD	Effective 01/01/2015	Plant quarantine procedure for import/export/transit.	Registration dossier, document review and physical inspection.	Check amendments in force.
Circular	Circular 11/2021/TT-BNNPTNT	MARD	Effective 06/11/2021	HS list under agricultural specialized management.	Specialized inspection lists.	Use to cross-check HS and policy.
Decree	Decree 15/2018/NĐ-CP	Government	Effective 02/02/2018	Food safety, self-declaration and import food inspection.	Articles 4–5 and import inspection provisions.	Monitor 2026 food safety updates; Decree 46/2026/NĐ-CP is suspended by Resolution 15/2026/NQ-CP.
Tariff	Decree 26/2023/NĐ-CP	Government	Effective 15/07/2023	MFN import tariff schedule.	Appendix II.	Recheck current tariff at declaration time.
Labelling	Decree 43/2017/NĐ-CP and Decree 111/2021/NĐ-CP	Government	Effective 01/06/2017 and 15/02/2022	Goods labelling and Vietnamese supplementary labels.	Mandatory label contents.	Review original and supplementary labels.

View / download original documents

Businesses may search documents by number on the Government legal document portals or issuing authority websites. Businesses should cross-check the effective version on official portals before application.

Law 41/2013/QH13 Circular 33/2014/TT-BNNPTNT Decree 15/2018/NĐ-CP Decree 26/2023/NĐ-CP Tariff lookup

Customs clearance dossier

Commercial documents

Commercial Invoice.
Packing List.
Bill of Lading/Air Waybill.
Sales Contract/Purchase Order if any.
C/O if preferential duty is claimed.
Catalogue/spec, COA, product photos and original label.

Specialized documents if applicable

Phytosanitary Certificate.
Plant quarantine registration.
Food safety/self-declaration/import inspection dossier.
Test report/COA.
Original and Vietnamese supplementary label.
Drying, fumigation or irradiation documents if any.

Dossier group	Required documents	Used for	Typical preparer	Common error	Pre-ETA check
Commercial	Commercial Invoice, Packing List, Contract/PO, B/L/AWB	Customs declaration, value and quantity check	Seller, buyer, forwarder	Generic goods name; missing scientific name; weight mismatch.	Match each line with label, COA and packing.
Transport	Booking, pre-alert, arrival notice, storage temperature if chilled	ETA tracking and cargo release	Forwarder, carrier, agent	Wrong ETA or missing storage condition.	Check carrier schedule and storage requirement.
Quarantine	Phytosanitary Certificate, quarantine registration, fumigation/treatment documents if any	Plant quarantine	Shipper, importer, service provider	Scientific name, quantity or package mismatch.	Match certificate with invoice, packing list and label.
Food safety	COA/test report, self-declaration if applicable, import food inspection dossier	Food safety review	Importer, manufacturer, lab	Test scope not suitable for the product.	Review microbiology, heavy metals, mycotoxins and additives where relevant.
C/O	Applicable C/O form: E, D, AK, AJ, VJ, EUR.1, UK, RCEP…	Preferential duty	Supplier, importer	Wrong HS, description, origin criterion or transport route.	Review draft C/O before issuance.

Goods name, quantity, lot/batch, origin, scientific name, product form, weight, storage condition and intended use must match 100% across commercial documents, labels, COA, specialized dossier and customs declaration.

Decision points that may hold the shipment

Decision point	Question to answer	Evidence	Consequence if unclear	Recommended handling
HS basis	Is it 1211, 0910 or 0709?	Spec, label, photos, COA, scientific name	Wrong duty and specialized policy.	Finalize HS before booking.
Plant quarantine	Is the item a quarantine object?	Phytosanitary Certificate and product dossier	Cargo may be held.	Check with quarantine team before ETA.
Food status	Food ingredient, spice, herbal tea or extract material?	PO, label, declaration dossier, COA	Wrong food safety dossier.	Classify by intended use and label.
Labelling	Does original label contain required details?	Original label, supplementary label draft	Additional labelling work before circulation.	Prepare Vietnamese label early.
C/O eligibility	Correct form, description and origin criteria?	C/O, invoice, B/L/AWB	Loss of preferential duty.	Review draft C/O before submission.

Practical E2E process

Step 1 – Pre-ETA review

Finalize product name, scientific name, HS, duty, C/O, plant quarantine, food safety, label and storage conditions.

Step 2 – Lock documents

Cross-check Invoice, Packing List, B/L/AWB, COA, label, Phytosanitary Certificate, quantity and origin.

Step 3 – Register specialized control

Prepare plant quarantine and food safety/self-declaration if applicable; avoid starting after ETA.

Step 4 – Customs declaration

Green channel: system-based clearance; Yellow: document check; Red: document and physical inspection.

Step 5 – Release and post-clearance

Release cargo, control Vietnamese labels, archive shipment files and prepare HS/origin/specialized policy explanations.

Pre-ETA risk checklist

Risk	Consequence	Pre-ETA prevention	Documents to check
Generic description such as “dried herbs”	Request for scientific name, use and form.	Standardize description early.	Invoice, packing list, label, catalogue.
Missing Phytosanitary Certificate	Quarantine dossier incomplete; cargo may be held.	Require certificate before loading.	Certificate, B/L, packing list.
Confusion between 1211, 0910 and 0709	Wrong tax, C/O and policy.	Review product nature: medicinal/perfumery plant, spice or fresh herb.	Spec, COA, photos, import purpose.
Inadequate COA/test report	Food safety/self-declaration issue.	Confirm test items by product nature.	COA, test report, internal standard.
Incomplete labelling	Delayed circulation.	Prepare supplementary label before arrival.	Original label, Vietnamese label draft.

FAQ

1. Does imported herb require plant quarantine?

Very likely if it is a plant or plant part within the quarantine scope. Review by HS, scientific name, condition and applicable list.

2. Is food self-declaration required?

If used as food, herbal tea, spice or food ingredient, self-declaration and import food inspection must be reviewed based on the actual dossier.

3. Is the HS code 1211 or 0910?

Not automatic. 1211 is generally reviewed for botanical materials used for pharmacy/perfumery/similar purposes; 0910 for spices; 0709 for fresh/chilled edible herbs.

4. What is the VAT rate?

Several lookup lines show 10%; raw agricultural treatment or temporary VAT reduction must be reviewed by actual product and current VAT regulations.

5. Are samples handled like commercial imports?

The commercial dossier may differ, but do not assume exemption from quarantine or food safety control if the goods fall under specialized management.

6. What if the C/O HS code is wrong?

Request correction before submission. Wrong HS, description or origin criterion may lead to denial of preferential duty.

Execution support from TGIMEX

This article provides a map of HS, duty, dossier and specialized policies for imported herbs. For actual shipments, businesses should still review catalogue/spec, scientific name, label, COA, documents, origin and import purpose.

Coordination capacity

Agent network in more than 60 countries.
Memberships: WCA, WCA China Global, VLA, HNLA.
Sea, air, road/rail freight, warehousing and domestic delivery.

Support scope

Pre-ETA review: HS, quarantine, food safety, C/O, duty and labelling.
Compliance dossier control: Invoice, Packing List, B/L/AWB, C/O, COA, label and Phytosanitary Certificate.
Customs declaration, channel handling and explanation of HS/origin/specialized policy.

Shipments involving plant quarantine, food safety, C/O or labelling should not wait until arrival for dossier review. A small mismatch among Invoice, Packing List, COA, label, C/O or Phytosanitary Certificate may trigger additional documents, delayed clearance or unplanned storage costs.

ELECTRICAL – ELECTRONICS – IT EQUIPMENT

F&B

MACHINERY

HOUSEHOLD GOODS

COSMETICS – PERSONAL CARE